Group members: Rae Janey Christine Tina Karen Qinnie Object of study: Sole proprietorship

• Group members:

• Rae Janey Christine Tina Karen Qinnie

• Object of study:

• Sole proprietorship

• Actual object:

• Mala Tang

Mala Tang

• Position: almost 20 meters distance of the west gate of South China Normal University

• Owner: a graduate student of our school

• Members: 3 full-time workers and 1 part-time worker

• Belongs to: Sole proprietorship

Some photos

• What is sole proprietorship?

• A business owned and controlled by one person

• They concentrate in restaurants, street corner grocery stores, florists, beauty saloons, drug stores, farms and similar business

Connected with the Mala Tang

• 1. owned by one person: the graduate student

• 2. all things of the store controlled by the owner: including the salary, the work time, the holiday, also the business direction

Ps: most sole proprietorships choose not to close on legal holiday

Advantages

1.small fee2.necessary state 3.local licenses

1.small fee2.necessary state 3.local licenses

Simple to establish

1.types of goods2.employees3.holidays

Freer in decision-making

The income tax

No need

Less Tax Burden

Exclusive Use of Profits

AdvantagesEasy to keep Operational and Financial Secrecy

Keep the formula secret

Keep the money

1.Pay the employees optionally2.Collect money by himself 3.Usages

Disadvantages: Unlimited liability

1.If the shop goes broke, he may lose all his money.

2.all his started fund is borrowed from friends. If his shop goes

bankrupt, he couldn’t afford it and maybe even lose his friendship.

Limited Access to Capital

A bank loan is accessible, but a sole proprietor cannot get financing from shareholders.

Totally 200,000

Lack of Personnel Administration

The boss decides working time schedule solely by himself. Without considering about the employees’ opinions, which may result in complaint.

Ignorance of Welfare System

The employees have no bonus or allowance. No matter how the employees perform, the same time span, the same salary per month. No competition, no stimulation.

The end !Thank you

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